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All Journal International Journal of Artificial Intelligence Research Jurnal ULTIMA Accounting JURNAL AKUNTANSI Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan
Apriwenni, Prima
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Humanities Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Decision-making application Implementation to Determine the Location of an Android-Based Football Watching Café in DKI Jakarta Dasawaty, Elis Sondang; Apriwenni, Prima; Naufal, Naufal; Wasito, Budi; Budi, Akhmad
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : STMIK Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.1.571

Abstract

As more and more levels of the technology that can help us on any side, we must use this advantage as good as possible. This led us to produce more applications to make a better living for human races. So is the growth of the football fans community. But on the other hand, there are no application that exclusively provides information systems with location- specific services for football fans to do match screening.To establish a Decision Support System  with  location-based  services,  the  author  uses  a variety  of theories  used  as  a references. Theories are information systems, databases, SQL, Java programming languages, PHP Programming languages, Android Operating System, Decision Making and Location Based Service. The application is developed with the Java-based Java programming language that can be easily accessed and run through the internet. In this research, data collection is done by doing direct observation with the culture of match screening. The system development is done using object-oriented analysis and design that can be described with Unified Modeling Language (UML).The results of this research is a Decision Making application that can be used by anyone, especially for those who are fans of football clubs and cafe owners with the match screening facility . With its uniqueness, this is can be an attraction for cafe owners who want to promote their cafe. The conclusion of this research is the application of decision making can be used as media to publish cafe with match screening facility and information of match that aired, so it can facilitate the spectators of soccer sport in order to funnel their hobby.
TOTAL AUDIT REPORT LAG: PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN Chrystalia, Chrystalia; Apriwenni, Prima; Esra, Martha Ayerza
Jurnal Akuntansi Vol 13 No 2 (2024): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v13i2.1256

Abstract

Financial statements are one of the primary references for evaluating a company's performance. These reports generally need to be prepared quickly because they are crucial for companies, especially those that are publicly traded. The Indonesia Stock Exchange requires publicly traded companies to provide accurate and timely data and information. The purpose of this research is to determine whether profitability, leverage, and company size have an impact on audit report lag. The sample used in this study consists of companies listed on the Indonesia Stock Exchange from 2020 to 2023. The sampling method applied is purposive sampling method, with several criteria used so as to get a sample of 47 companies with a research period of 4 years. The data analysis technique used is pooling test, descriptive statistical test, classical assumption test, multiple linear regressioin analyst, and hypothesis testing. The test which is processed using the IBM SPSS Statistic 27 application. It can be concluded that there is sufficient evidence that profitability has a negative effect on audit report lag. Leverage has a negative effect on audit report lag, and there is not enough evidence that company size has a positive effect on audit report lag.
Implementasi Pendampingan Akuntansi untuk UMKM Barokah Sandra, Amelia; Arfianti, Rizka Indri; Apriwenni, Prima
Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Vol. 1 No. 1 (2023): Oktober 2023 - Maret 2024
Publisher : Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/abdimas.v1i1.1075

Abstract

Tujuan dari program ini untuk memberikan pendampingan, diskusi dan sebagai fasilitator dalam penerapan akuntansi sederhana dan pembuatan laporan keuangan yang efektif bagi Usaha Kecil Mikro dan Menengah (UMKM) Barokah di Painan, Sumatera Barat dengan beberapa diversifikasi jenis usaha yaitu dagang dan jasa. Kegiatan ini dilaksanakan pada saat pandemi Covid-19 sehingga kegiatan ini dilaksanakan menggunakan aplikasi google meet. Kehadiran tim instruktur melalui program pengabdian masyarakat dalam pembinaan penerapan akuntansi sederhana mendapat respon positif. Kebutuhan pengetahuan pelaku usaha mengenai pembuatan laporan keuangan untuk dapat menghitung laba rugi usaha, dan juga dapat mengetahui kapan usahanya akan dikenakan pajak. Di samping itu juga dapat memahami bagaimana pengendalian persediaan dengan mudah.
SIMFONI NILAI PERUSAHAAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Eugenia, Angellica; Apriwenni, Prima
Ultimaccounting Jurnal Ilmu Akuntansi Vol 17 No 1 (2025): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v17i1.4112

Abstract

Abstract – The study focuses on explaining the factors that affect company value. The dependent variable used is company value, while the independent variables are Net Profit Margin, leverage, and company size. The secondary data used in this research were obtained from the annual financial reports of 59 manufacturing companies listed on the Indonesia Stock Exchange (IDX) website from 2021 to 2023, yielding a total of 177 data points. The analysis was conducted using the Multiple Regression Analysis method with SPSS 26. The results of this research show that Net Profit Margin has a positive and significant effect on company value. Leverage also has a positive and significant effect on company value. However, the results do not support a positive and significant effect of company size on company value. These findings suggest that profitability and leverage are important factors in enhancing firm value, while company size may not necessarily influence investor perception or market valuation in the context of manufacturing firms during the study period. Keywords: Company Value; Net Profit Margin; Leverage; Company Size
Pengaruh Kepemilikan Institusional, Komisaris Independen, Komite Audit, Solvabilitas, dan Likuiditas terhadap Nilai Perusahaan Yonathan, Claudya; Apriwenni, Prima
Jurnal Akuntansi Vol 14 No 1 (2025): Februari - Juli 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i1.1368

Abstract

The purpose of this research is to explore the influence of institutional ownership, independent commissioners, audit committee, solvency, and liquidity on firm value. This research uses agency theory and signaling theory as the basis for analysis. Financial statements of 55 consumer non-cyclicals listed on the Indonesia Stock Exchange (IDX) in 2021-2023 with a total of 165 samples became secondary data in the research. Retrieval sampling was carried out utilizing the purposive sampling method. Data processed utilizing multiple linear regression assisted by SPSS 25. The research output explains institutional ownership, independent commissioners, and liquidity have no influence on firm value. influence on firm value. The audit committee has negative influence on firm value, while solvency shows a positive influence on firm value. positive influence on firm value. The conclusion of the research confirms that solvency is a factor that contributes to the increase in firm value, but other variables do not have a significant impact. but other variables do not have a significant impact.
Co-Authors Amelia Sandra Budi, Akhmad Chrystalia, Chrystalia Elis Sondang Dasawaty Eugenia, Angellica Martha Ayerza Esra NAUFAL, NAUFAL Rizka Indri Arfianti Wasito, Budi Yonathan, Claudya